Issues With Confession

Have you ever noticed that Catholics who have issues with confession are usually the ones who need it the most? There's this girl in my computer science class who apparently has fallen away from the Church. God has decided it was a good idea for me to meet her for whatever reason. She's a nice girl, but I get the feeling like she's doing things which cause her to need the sacrament of confession. I asked her why she had left, and that it wasn't too late to come back, but said she had some 'issues' with the Catholic Church, The sacrament of reconciliation being one of them. She said we'd talk about it later. So, I guess I should prepare to answer her questions on it. Please, keep this girl and her boyfriend, who is apparently also a fallen away Catholic in your prayers. Also, any help you can give me to research on the sacrament would be greatly appreciated.